1.audit 审计 XNsMXeO]&
2.attestation 鉴证 [WuN?H
3.credibility 可信赖程度 _A1r6
4.audit of financial statements 财务报表审计 bDRl}^aO6
5.agreed-upon procedures 执行商定程序 #TXgV0\F
6.high levels of assurance 高水平保证 KftZ^mk+p
7.compilation 编制 ELPzqBI
8.reliability 可靠性 wm_xH_{F
9.relevance 相关性 L`3x0u2
10.professional skepticism 职业谨慎 C,&r7
11.objectivity 客观性 L~=h?C<
12. professional competence 专业胜任能力 ,x&T8o/a
13.Senior/CPA-in-charge 项目经理 m>DBO|`
14.audit engagement letter 业务约定书 G,3.'S,7
15.recurring audit 连续审计 ;X*I,g.+H
16.the client 委托人 qJj"WU5
17.change CPA 更换注册会计师 *7FtEk/l
18.the existing CPA 现任注册会计师 CN+[|Mz*p
19.the successor CPA 后任注册会计师 w`x4i fZ0q
20.the preceding CPA前任注册会计师 !UDTNF?1
21.issue the audit report 出具审计报告 8k vG<&D
22.expert 专家 IZn|1X?}\s
23.the board of directors 董事会 R0HzNk
24.knowledge of the entity‘ s business 了解被审计单位情况 16Cd0[h?
25.assess material misstatement risks评估重大错报风险 imC>T!-7
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ia
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27.a general knowledge of —— 初步了解―――的情况 4zzJ5,S 1
28.a more knowledge of—— 进一步了解的情况 k>SPtiAs
29.the prior year‘s working papers 以前年度工作底稿 i_Ol vuy~
30.minutes of meeting 会议纪要 Y,n&g45m
31.business risks 经营风险 e#BxlC
32.appropriateness 适当性 ;2*hN(
33.accounting estimate 会计估计 g:8k,1y5
34.management representations 管理层声明 $MhfGMk!'
35.going concern assumption 持续经营假设 Z4KYVHD,
36.audit plan 审计计划 _X;xW#go
37.significant audit areas 重点审计领域 G
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38.error 错误
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39.fraud舞弊 SI\
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40.modified or additional procedures 修改或追加审计程序 |$
41.misappropriation of assets 侵占资产 ~)vq0]MRg
42.transactions without substance 虚假交易 4z6kFQgu
43.unusual pressures 异常压力 YMXhzqj
44.the suspected noncompliance 涉嫌存在违法行为 OXDEU.
45.materialiy 重要性 S+2we
46.exceed the materiality level 超过重要性水平 _D.4=2@|l8
47.approach the materiality level 接近重要性水平 [`(W(0U%
48.an acceptably low level 可接受水平 \3q Z0
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 = Zi'L48
50.misstatements or omissions 错报或漏报 M5c$
51.aggregate 总计 '8Wu9 phT
52.subsequent events 期后事项 [SJ3FZ<
53.adjust the financial statements 调整财务报表 S3Dmc\f
54.perform additional audit procedures 实施追加的审计程序 U'*~Ju
55.audit risk 审计风险 pd^"MG
56.detection risk 检查风险 r|av|7R
57.inappropriate audit opinion 不适当的审计意见 y8%QS*
58.material misstatement 重大的错报 tqk^)c4FF(
59.tolerable misstatement 可容忍错报 Ndmki
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60.the acceptable level of detection risk 可接受的检查风险